Governance Hub
A collection of resources to help charities with a range of aspects of good governance.
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ACNC External Conduct Standards
This page provides a summary of the External Conduct Standards – a set of standards that govern how a registered charity must manage its activities, and resources used, outside Australia.
ACFID Code of Conduct and the External Conduct Standards
The ACFID Code of Conduct is a voluntary, self-regulatory code of good practice. The comparison table on this page maps the ACFID Code of Conduct to the ACNC External Conduct Standards.
External Conduct Standard 1: Activities and control of resources
External Conduct Standard 1 covers the way a charity manages its activities overseas and how it is required to control its finances and other resources.
External Conduct Standard 2: Annual review of overseas activities and record-keeping
External Conduct Standard 2 requires a charity to obtain and keep records for its operations outside Australia.
External Conduct Standard 3: Anti-fraud and anti-corruption
External Conduct Standard 3 encompasses anti-fraud and anti-corruption measures for charities operating overseas.
External Conduct Standard 4: Protection of vulnerable individuals
External Conduct Standard 4 requires charities to take reasonable steps to ensure the safety of vulnerable individuals overseas.
Cost of living issues impact the Australian charity sector: latest ACNC data
The latest Australian Charities and Not-for-profits Commission (ACNC) data shows cost of living issues have impacted charities. The 10th edition of the Australian Charities Report was released today.
A decade of data: Australian Charities Report unveils sector’s economic impact amid rising costs
This month’s column is a reproduction of ACNC Commissioner Sue Woodward AM's foreword as published in the Australian Charities Report 10th edition, launched on 5 June 2024.
Reviewing charities' financial information and annual financial reports - 2022
Australia's registered charities must report annually to the ACNC. To do so, charities complete and submit an Annual Information Statement and, in the case of medium and large charities, an annual financial report. In this report we analyse charities’ reporting during the 2022 reporting period.